Data for: Should we resurrect ‘TIPP flottante’ if oil price booms again? Specific taxes as fuel consumer price stabilizers

Abstract of associated article: As an answer to soaring oil prices, stabilization mechanisms based on specific taxes, such as the French ‘TIPP flottante’, have been discussed and introduced in some countries in early 2000s, but then soon abandoned. Our contribution aims at analyzing the excise pass-through and the cost shifting in a comprehensive European context to understand whether such a mechanism could actually reach its target. Our results show that, on average, fuel tax reductions are effective in stabilize consumer price, but the measure is particularly costly for public budgets.

关联论文摘要：为应对持续飙升的油价，基于特定税种的价格稳定机制（如法国“TIPP flottante”）曾于21世纪初在部分国家被讨论并引入，但随即很快被废止。本研究旨在全欧洲综合语境下分析消费税转嫁与成本转移问题，以研判此类机制能否切实达成预设目标。研究结果表明，平均而言燃油税减免措施可有效稳定消费者端油价，但该举措会给公共财政带来沉重负担。